OPINION
WILLIAM A. KING, Jr., Bankruptcy Judge.
This matter comes before the Court on the bankrupt's objection to the proof of claim of Prudential Insurance Company of America. For the reasons stated herein, the claim will be disallowed.
The essential facts are not in dispute.
Telephone Communications of America, Inc., a/k/a TelCom ("bankrupt") filed a voluntary petition in bankruptcy under the Bankruptcy Act...
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